Simulation Technology for Enhanced Learning: VAT Simulator for Portuguese Accounting Students

This paper describes the VAT Simulator, a simulator that mimics the Portuguese official VAT form application. According to the Portuguese law, every month or quarters, each certified accountant should send VAT information of the companies of its responsibility to the Government, using the official VAT form application. However, it is not possible for accounting students to train their abilities using this application, as it is for official use only. This constitutes a problem, because students can not learn and practice the " real" process. VAT Simulator provides students with the possibility of filling and submitting the VAT form just as a certified accountant does, " learning by doing".